INTERNETFUND IIIPTE LTD v. AUTHORITY FOR ADVANCE RULINGS (INCOME-TAX) & ANR

Delhi High Court · 19 Nov 2019 · 2019:DHC:7932-DB
VIPIN SANGHI; SANJEEV NARULA
W.P.(C)12149/2019
2019:DHC:7932-DB
tax petition_allowed

AI Summary

The Delhi High Court directed the Authority for Advance Rulings to dispose of the petitioner's pending application within two months, enforcing the statutory six-month disposal period under Section 245R(6) of the Income Tax Act, 1961.

Full Text
Translation output
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W.P.CC)12149/2019 DELHI internetFUNDIIIPTE,ltd.
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Ms.V.shaBhat.ach:4tMrr„S admanabhan U. And Mr. Brijesh Kumar,Advocates.
VERSUS
THE AUTHORITY FOR ADVANCE RULINGS(INCOME-TAX)&ANR. Respondents
Through; Mr. Ajit Sharma, Advocate for respondent No. 1.
Mr. Siddharth Khatana, Advocate for respondent No.2/UOI.
CORAM:
HON'BLE MR.JUSTICE VIPIN SANGHI
HON'BLE MR.JUSTICE SANJEEV NARULA
19.11.2019 C.M.No.49704/2019 Exemption allowed,subjectto alljust exceptions.
The application stands disposed of.
W.P.(C)12149/2019
Issue notice. Learned counsels for the respondents accept notice.
The limited grievance ofthe petitioner in this writ petition is that its
2019:DHC:7932-DB V
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Advance Rulings"(Income Tax)as early as in February 2019 Has still not been disposed ofeven though in terms ofSeetion 245R(6),the same,should have been decided within a period ofsix months?-The.petitioner,therefore, seeks a direetion to respondent No. 1 to dispose ofthe application in a time bound manner.
Looking to the nature ofthe relief sought, the respondents possibly i^annot have any objeetion to the relief sought by the petitioner being granted.
Aecordingly, we direct respondent No. 1 to deal with the application moved by the petitioner in an expeditious manner and to dispose ofthe same ofwithin the next two months. This order be eommunicated to respondent
No.1 bythe Court as well as by learned counsel for the respondents.
The petition stands disposed ofin the aforesaid terms.
NOVEMBER 19,2019 B.S.Rohella VIPIN STANGHI,J sanjAv nartoa,j
HIGH COURT OF DELHI
W.P.(C)12149/2019
_ ,-rT T TT-I Petitioner INTERNETFUND IIIPTE.LTD.
Through; Ms. Varsha Bhattacharya and Mr.Brijesh Ujjainwal,Advocates.
VERSUS
the AUTHORITY Respondents rulings(INCOME-TAX)&ANR.
Through: Mr. Ajit Shanna and Ms. Adeeba Mujahid,Advocates.
HCT^EMR.JUSTICEVIPIN
HON'BLEMR.JUSTICESANJEEVNARULA
24.01.2020 ^]^/f Nn 1997/2020 issuenotice. Learnedcounselforthepethioneracceptsnottc^
Thtsapplicationhasbeenfiledtoseekmodificatronofourorde dated
19n2019 whereby this Court had d,reeled the Authority for Advanc
R,ung(inlorne Tax)to deal with the appheat.on ofthe petthoner an n
Theapplicationstandsdisposedofintheaforesaidterms.
The matterneed notbelisted on 18.08.2020.
SAN. anghi,j IN V LA,J NA EV JANUARY 24,2020 kd
JUDGMENT